Bill > S2020

Introduced Session

This bill provides a gross income tax credit, up to $500, for spouses of certain military servicemembers who incur professional relicensing fees upon relocating to the State. Specifically, an eligible spouse of a servicemember who moves to the State due to military orders is eligible to receive a refundable gross income tax credit in the amount of qualified relicensing fees incurred due to the relocation, not to exceed $500. The term "eligible spouse" is defined to mean a person who, at the time the fees are incurred, is married to a member of the Armed Forces of the United States and relocates to the State pursuant to a permanent change of station order. The term "qualified relicensing fees" is defined to mean the fees incurred by the spouse that are for a license or certification required by the State to engage in a profession: (1) for which the State requires a professional or occupational license or certification; and (2) that the eligible spouse practiced prior to moving to the State. However, this credit only covers: (1) the relicensing fees incurred beginning on the date that the permanent change of station order is issued; and (2) ending on the first day of the thirteenth month next following the reporting date in the permanent change of station order. The Director of the Division of Taxation in the Department of the Treasury is required to issue forms and procedures that enable a taxpayer to verify that he or she qualifies for a credit per this bill. Spouses of servicemembers are required to uproot their lives and move to another State (or country), sometimes frequently, based on military orders. In doing so, these individuals incur costs associated with rebuilding their professional careers in the State. This bill serves dual purposes of easing the burdens placed on military families and helping professionals develop their careers in the State.

AI Summary

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Jim Beach (D)*, 

Introduced in the Senate, Referred to Senate Military and Veterans' Affairs Committee (on 03/03/2022)

Official Document